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Japan Lodges Tax Charges Against Lockheed Agent

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TOKYO, March 13‐Only hours before the statute of limitations expired today, Tokyo's chief prosecutor formally charged Yoshio Kodama, the key figure In the Lockheed aircraft bribery scandal here, with failure to pay more than $2.8 million in national income taxes.

They were the first legal charges placed against those implicated in the bribery scandal, which has shaken the conservative Government and stalled normal parliamentary business for about six weeks now. It began when Lockheed officials testified in Washington that they had paid $12.8 million in fees, commissions and alleged bribes to senior Japanese officials to promote the sale of Lockheed aircraft.

The prosecutor's charges climaxed week of related events here that saw further police raids on offices associated with Lockheed and intense politicall conferences over President Ford's conditional offer to share bribery evidence with Japanese officials.

Mr. Kodama Is accused of having failed to declare income totaling $3.8 million for the year 1972. Under this country's laws tax offenders rarely go to jail but are punished with finest and payment of back taxes. Prosecution must begin within three tax years, or before midnight tonight for 1972.

Eventually, the 65‐year‐old Mr. Kodama, one of the most Influential power brokers in a land that highly respects influence and power, may go to trial before a panel of judges In Tokyo District Court. With technicalities and appeals these cases often take several years to resolve.

Late tonight it appeared that Mr. Kodama's tax problems had only begun. Officials of the city of Tokyo and the ward of Setagaya, where Mr. Kodama lives in a heavily guarded villa, decided to impose additional penalties and 1972 income; taxes totaling $559,000.

Other investigators, using the three; truckloads of Lockheedrelated evidence seized in raids Feb. 24 are going over Mr. Kodama's tax reports for each year back to 1970.

Since that time, Mr. Kodama's Ileclared income averaged about $149,000 a year. Mr. Kodama; whose doctors say he is suffering from a heart condition, has reportedly admitted durin bedside questioning that he did not declare all of his income.

Much of the undeclared income is believed to have come from commissions and fees paid to Mr. Kodama for his services as Lockheed's secret representative. For instance, in 1972, when Mr. Kodama is charged with not reporting $3.8 million, All Nippon Airways here announced its purchase of Lockheed Tristars. The fleet now numbers 15 planes with six more on order.

3,000 Conduet Inquiry

Informed sources said that Mr. Kodama's back taxes and penalties for the last three years might total more than $5.1 million. Local and national tax authorities, who are using about 3,000 workers in their investigations, are still compiling lists of Mr. Kodama's holdings in real estate, antiques, bank accounts and securities.

On Thursday investigators began another raid on the Marubeni Trading Company, seeking documents that dealt with the movement of Lockheed funds into Japan.

Marubeni, one of Japan's largest international trading companies served as Lockheed's official sales agent here. The Japanese company announced yesterday that it was severing its relationship with the American corporation effective April 9.

Authorities are investigating Marubeni for possible violation of foreign exchange laws and possible involvement in the alleged bribery of Japanese officials, none of whom have been named yet in the investigation.

Ford's Conditions

In a letter received here yesterday President Ford agreed to pass Lockheed evidence on to the Japanese Government from the Securities and Exchange Commission, if the information was kept confidential until all investigations are completed.

Prime Minister Takeo Miki has been under Opposition pressure to release all the information immediately. Last night, however, Mr. Miki accepted Mr. Ford's conditions and is expected to send Yasuyoshi Shiono, a Deputy Minister of Justice, to Washington to arrange the confidential transfer of information.

As a result, the four Opposition parties are likely to continue their boycott of Parliament, thus halting further legislative consideration of the Government's antirecession budget for the 1976 fiscal year, which begins April 1. A provisional budget may be necessary now.

A version of this archives appears in print on March 14, 1976, on Page 1 of the New York edition with the headline: Japan Lodges Tax Charges Against Lockheed Agent. Order Reprints|Today's Paper|Subscribe